Which of the following statements is (are) true? (i) The statement of cash flows is a financial statement which reports on the flows of cash in and out of a business entity during an accounting period (ii) The primary purpose of the statement of cash flows is to provide information about cash receipts, cash payments, and the net change in cash resulting from the operating, investing, and financing activities of a company during the period (iii) Loss on sale of equipment should added to the sale proceeds and presented in the operating activities section Select one: O a. (i) only O b. (i), (ii) and (iii) c. (i) and (ii) O d. (i) and (iii)